Florida Department of CorrectionsJulie L. Jones, Secretary

Bureau of Internal Audit

Mission

The
mission of the Bureau of Internal Audit is to assist the Secretary and the
Department in ensuring that: (1) agency goals are met; (2) all resources are
used consistent with laws, regulations, and policies; (3) all resources are
safeguarded against waste, loss, and misuse; and (4) reliable data is obtained,
maintained, and fully disclosed.

The Bureau employs eight professional auditors and one staff assistant with oversight from the Bureau Chief who functions as the Director of Auditing. Staff includes a Certified Public Accountant, a Certified Internal Auditor, and a Certified Fraud Examiner.

The Bureau conducts compliance, performance and
information technology audits per Section 20.055 Florida Statutes. These audits
are conducted in accordance with the current Standards for the Professional
Practice of Internal Auditing published by the Institute of Internal
Auditors.

The Bureau views its audit mandate as an opportunity to
not only identify site specific deficiencies, but to identify problems with a
statewide impact. Two audits with statewide impact conducted by the Bureau of
Internal Audit this fiscal year included:

Our previous audit of the Department of Corrections Workers' Compensation
program indicated that the program had some issues that needed to be addressed.
Subsequent to the audit, a Workers' Compensation Task Force was established
composed of staff from the service centers, personnel, and field support
services. The task force minutes indicate that some very good and useful
suggestions were made. Several of the suggestions, if implemented, would
have satisfied the findings of the audit. However, this task force met only
twice and most of the suggestions were not implemented.

The findings for this report are repeat findings from the previous
audit. All reportable issues listed below represent weaknesses
that need management's attention and action.

The control environment for the Workers' Compensation Program is
inadequate.

The Department of Corrections policies and procedures need to
be updated and enhanced.

Employee Workers' Compensation medical files were
incomplete.

Mechanisms are not in place to provide adequate training
to line staff concerning workers' compensation issues and work place safety.

Management concurred with our findings and recommendations and has taken
appropriate action to correct program deficiencies that should increase program
integrity and ensure program improvement.

Our audit identified issues with
both financial and purchasing internal controls and issues involving both DC and
Aramark responsibilities regarding management and monitoring of the program. The
below listed issues are felt to be control areas that if corrected could enhance
the overall operation.

Financial

As of July 2003, DC had over $2.9 million in unutilized NCNP
funds that could enhance the program.

Internal Controls over NCNP P-card purchases are weak.

DC Responsibilities

Some institutions that qualify for the NCNP funding do
not participate in the program.

Daily Meal Count Forms are not always signed and
verified each day at meal times.

Aramark Responsibilities

Management acknowledged several operational issues reported in the audit and agreed to implement corrective action.